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All Journal Civil Engineering Forum Teknik Sipil Inersia : Jurnal Teknik Sipil dan Arsitektur Sainteknol : Jurnal Sains dan Teknologi Jurnal Kesehatan Jurnal Kesehatan Masyarakat (JKM) CENDEKIA UTAMA Civil and Environmental Science Journal (CIVENSE) Valid Jurnal Ilmiah Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Lingkungan Kebumian
Istiarto Istiarto
Jurusan Teknik Sipil dan Lingkungan (JTSL , Fakultas Teknik, UGM Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Valid Jurnal Ilmiah

 1 
ANALISIS PENERAPAN ACTIVITY BASED COSTING (ABC) DALAM RANGKA PENENTUAN BEBAN POKOK PRODUKSI PADA RAMAYANA BAKERY Putri, Anisa Karunia; Istiarto, Istiarto; Suarta, I Made
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This research is a qualitative descriptive research at Ramayana Bakery. This research has three main objectives. First, it aims to know the calculation of the cost of goods manufactured with the traditional system is used by the company. Second,  to know the calculation of cost of goods manufactured with activity based costing method. Third, to know comparison the calculation of cost of goods manufactured by using traditional system and activity based costing method at company. Data collection methods used in this research are interviews, documentation and observation. Objects in this research are costs incurred in baking bread at Ramayana Bakery such as raw material cost, direct labor cost, and factory overhead cost. Cost of goods manufactured with traditional system for roti sisir Rp 2.298,67, roti moka Rp 2.200,29, roti bluder Rp 631,65, roti tawar Rp 4.637,40, roti creamball Rp 2.188,10, roti isian coklat Rp 1.106,94 dan roti isian strawberry Rp 1.106,94. Cost of goods manufactured by activity based costing method for roti sisir Rp 2.062,67, roti moka Rp 2.098,96, roti bluder Rp 700,86, roti tawar Rp 4.283,03, roti creamball Rp 2.065,77, roti isian coklat Rp 1.176,25 and roti isian strawberry Rp 1.176,25 . There is a difference in the results of the calculation of the cost of goods manufactured between traditional systems and activity based costing. This is due to the activity that is chosen as a cost driver in the traditional system is much more used for roti sisir, roti moka, roti tawar, and roti creamball than to roti bluder, roti isian coklat and roti isian strawberry. Roti bluder, roti isian coklat and roti isian strawberry use other activities more dominantly and the activity is not used as a basis in traditional systems. In the end, the cost of goods manufactured for roti sisir, roti moka, roti tawar, and roti creamball become overcost and roti bluder, roti isian coklat and roti isian strawberry also becomes undercost.
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA Saputra, Made Dana; Susanti, Jeni; Istiarto, Istiarto
Valid Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to determine the effect of profitability of Family and Corporate Governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that Profitability, Family Ownership and Corporate Governance significantly influence tax avoidance
EVALUASI KEPUASAN PELANGGAN DIBELMOND JIMBARAN PURI BALI MELALUI LEADING QUALITY ASSURANCE Astawa, I Ketut; Suardani, Anak Agung Putri; Istiarto, Istiarto
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

Improving customers’ satisfaction is important in the hospitality industry. On the other hand, quality services encourage customer satisfaction. Therefore, offering product (tangible) and services (intangible) to customers need to be standardized.Belmond Jimbaran Puri Bali committed to excellent serviceby implementingLeading Quality Assurance (LQA) standard.LQA standard is specializes in providing quality assurance audits, benchmarking analysisand training services to the luxury hospitality industry. This research is aiming to evaluatethe implementation of LQA standard to improve the customers’ satisfaction in front office department. Data is analysed by using Context, Input, Process, and Output (CIPP) method and supported by SPSS 17.0for windows. The finding of implementing LQA standard is in excellent categories. The finding proved that LQA standard is well implemented by Belmond Jimbaran Puri Bali management
Co-Authors Akbar, Sulung Alfianto Apriyani Apriyani Astawa, I Ketut Bambang Agus Kironoto Bambang Yulistyanto Benjamin J.B. Nanlohy Budi Wignyosukarto Cahyani, Khiara Asriningtias Chairil Anwar Corri Eriza Djoko Legono Duhita, Anselma Diksita Prajna Dwi Anung Nindito Hariyadi, Joko Sugeng I Made Suarta Jeni Susanti Joko Sujono Made Dana Saputra Priska G. Nahak Putri, Anisa Karunia Rachmad Jayadi Rahardjo, Adam Pamudji Raharjo, Adam Pamudji Rahmatullah, Ilham Rismayanti Rismayanti Rosdiana Rosdiana Sabrina, An'nisa Dinah Setiawan, Andreas Rema Suardani, Anak Agung Putri SUMADI SUMADI Sumiadi, Sumiadi Susilawati, Rosi ulumuddin, Muhammad Ihya Wignyosukarto, Budi Santoso Yeri Sutopo Yuni Lestari